Formosa Optical Technology Co Ltd Cash Flow Quality Index
Formosa Optical Technology Co Ltd cash flow quality index. Formosa Optical Technology Co Ltd (5312) has a Cash Flow Quality Index of 0.95x as of June 2026. Operating cash flow of NT$124.22 Million is below net income of NT$131.13 Million, suggesting accrual-heavy earnings not yet converted to cash. See Formosa Optical Technology Co Ltd (5312) flexibility index to measure the company's free cash flow as a share of total liabilities.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Cash Flow Quality Index of Formosa Optical Technology Co Ltd (2002–2025)
Cash flow quality index of Formosa Optical Technology Co Ltd from 2002 to 2025. Historical Cash Flow Quality Index for Formosa Optical Technology Co Ltd across 24 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore 5312 operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.
Formosa Optical Technology Co Ltd Cash Flow Quality Index by Year (2002–2025)
Formosa Optical Technology Co Ltd cash flow quality index by year from 2002 to 2025. Year-by-year earnings quality comparison for Formosa Optical Technology Co Ltd. For the full cash flow conversion analysis, see 5312 cash flow metrics.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 2.16x | NT$833.62 Million | NT$385.27 Million | ▲ +31.5% |
| 2024 | 1.65x | NT$814.46 Million | NT$494.81 Million | ▼ -9.0% |
| 2023 | 1.81x | NT$903.51 Million | NT$499.41 Million | ▼ -46.3% |
| 2022 | 3.37x | NT$693.35 Million | NT$205.82 Million | ▲ +74.0% |
| 2021 | 1.94x | NT$677.86 Million | NT$350.04 Million | ▲ +12.6% |
| 2020 | 1.72x | NT$640.92 Million | NT$372.56 Million | ▲ +4.5% |
| 2019 | 1.65x | NT$624.19 Million | NT$379.05 Million | ▼ -10.3% |
| 2018 | 1.84x | NT$465.55 Million | NT$253.52 Million | ▲ +45.9% |
| 2017 | 1.26x | NT$382.67 Million | NT$304.13 Million | ▲ +22.6% |
| 2016 | 1.03x | NT$368.69 Million | NT$359.22 Million | ▲ +47.5% |
| 2015 | 0.70x | NT$259.77 Million | NT$373.32 Million | ▼ -25.7% |
| 2014 | 0.94x | NT$330.15 Million | NT$352.50 Million | ▲ +125.3% |
| 2013 | 0.42x | NT$148.39 Million | NT$356.96 Million | ▼ -47.2% |
| 2012 | 0.79x | NT$242.81 Million | NT$308.33 Million | ▲ +49.1% |
| 2011 | 0.53x | NT$118.93 Million | NT$225.13 Million | ▼ -48.5% |
| 2010 | 1.03x | NT$236.68 Million | NT$230.67 Million | ▼ -33.7% |
| 2009 | 1.55x | NT$245.61 Million | NT$158.59 Million | ▲ +27.4% |
| 2008 | 1.22x | NT$173.54 Million | NT$142.79 Million | ▲ +119.1% |
| 2007 | 0.55x | NT$75.05 Million | NT$135.31 Million | ▼ -13.3% |
| 2006 | 0.64x | NT$111.68 Million | NT$174.62 Million | ▼ -51.5% |
| 2005 | 1.32x | NT$188.46 Million | NT$142.80 Million | ▼ -11.1% |
| 2004 | 1.48x | NT$160.81 Million | NT$108.32 Million | ▼ -10.9% |
| 2003 | 1.67x | NT$119.36 Million | NT$71.64 Million | ▼ -39.6% |
| 2002 | 2.76x | NT$118.20 Million | NT$42.86 Million | — |